Labels:book | bulletin board | poster | reckoner | sky | vegetarianism OCR: TABLE OF CONTENTS Page QUESTIONS PRESENTED .. TABLE OF CONTENTS TABLE QF AUTHORITIES CONSTITUTIONAL AND STATUTORY PROVISIONS INVOLVED STATEMENT Qf THE CASE History and Terns of the Trust Mrs Irvine's Disclaimer The State of the Law at the Time of the Disclaimer The Government's Assessment of Tax Action by the Lower Courts 10 SUMMARY ARGUMENT ARGUMENT The 1986 Regula tion Does 1oN Apply To Interests Created Before Enactment oI the Federal Gift Tax, and Thus Disclaimer ot Pre- Act Interest 1 Effective for Tax Purposes if Valid under State Law STATEMENI Terms Jrvine Assessmen
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